Final answer:
Confirming is not typically a test of control in auditing; it is a substantive procedure. Other audit procedures such as inquiring, observing, and inspecting are commonly used in tests of controls.
Step-by-step explanation:
The audit procedure commonly not used in performing tests of controls is C. Confirming. The confirmation process is a substantive audit procedure rather than a test of controls.
It involves obtaining a direct response from a third party verifying the accuracy of information that is held by the entity being audited. On the other hand, the other options provided:
- Inquiring. - involves asking knowledgeable people within the entity about control activities.
- Observing. - entails the auditor watching a process or procedure being performed by others.
- Inspecting. - involves the auditor examining records, documents, or tangible assets.
These are indeed part of the tests of controls, which aim to assess the effectiveness of an entity’s control environment and operational effectiveness.
In performing tests of controls, there are several audit procedures commonly used.
However, one of the options in the question, Confirming, is not an audit procedure commonly used in performing tests of controls.
Confirming is a procedure commonly used in performing substantive tests of details, which assess the completeness, accuracy, and validity of individual transactions.
In contrast, inquiring involves obtaining information from responsible individuals within the organization, observing involves watching activities or processes being performed, and inspecting involves examining records or documents.